You can buy life insurance to cover any potential IHT bill on your death. It can be written as a joint life, second death policy, because it is only on the death of the second partner that IHT is usually paid. The life insurance is written in trust for beneficiaries, so is outside your estate for IHT purposes. Of course, life insurance premiums will depend on your age, health and wealth. This is often a simple way to ensure that you are able to pass on land or property without the threat of IHT forcing your beneficiaries/heirs into a sale to pay the tax.
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